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Notes Online Home 2014 Practice One-Offs CGT small business concessions
The 15 year exemption
In this section of notes we discuss the 15-year exemption. In particular, the following:
- Conditions to qualify for the 15 year exemption
- Payment of exempt amount by a company or trust
- Superannuation consequences
- Applying the 15 year exemption – Worksheets C1 (for individuals) and C2 (for companies and trusts)